Decreto-Lei n.º 346/89, de 12 de Outubro de 1989
Decreto-Lei n.º 346/89 de 12 de Outubro A desejável recuperação do património cultural e artístico tem vindo a debater-se com alguns entraves, de entre os quais a carga fiscal incidente sobre a reimportação e importação definitiva de obras de arte.
Importa, pois, restabelecer a expressão do nosso património cultural através de uma fiscalidade incentivadora do enriquecimento artístico nacional.
Assim: No uso da autorização legislativa concedida pela alínea d) do artigo 32.º da Lei n.º 114/88, de 30 de Dezembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º - 1 - O Ministro das Finanças pode conceder, nos termos do presente diploma, a isenção do imposto sobre o valor acrescentado e das imposições previstas no artigo 10.º da tabela II anexa à Reforma Aduaneira aprovada pelo Decreto-Lei n.º 46311, de 27 de Abril de 1965, na importação de obras de arte classificadas pelos códigos pautais 9701.10, 9701.90, 9702.00, 9703.00 e 9706 do Sistema Harmonizado, desde que as mesmas sejam consideradas de interesse para o património cultural e artístico do País e não se destinem a fins comerciais.
2 - O interesse nacional será certificado por despacho do membro do Governo responsável pela cultura.
Art. 2.º O pedido de benefício deverá ser apresentado na Direcção-Geral das Alfândegas instruído com o certificado a que se refere o n.º 2 do artigo anterior.
Art. 3.º A exportação temporária do País das obras de arte importadas ao abrigo do presente diploma ficará condicionada a prévia prestação de caução, não inferior ao montante das...
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